Case Laws Analysis Followed ITO v. TechSpan India (P.) Ltd. 2018 TaxPub(DT) 1991 (SC) Distinguished Export Credit Guarantee Co. of India Ltd. v. Addl. CIT & Ors. 2013 TaxPub(DT) 0551 (Bom-HC) Followed CIT v. Vasisth Chay Vyapar Ltd. & Anr. 2011 TaxPub(DT) 0663 (Del-HC) Followed Vijaya Bank v. CIT & Anr. 2010 TaxPub(DT) 1825 (SC) Followed CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Relied Southern Technologies Ltd. v. Jt. CIT 2010 TaxPub(DT) 1302 (SC) Followed CIT v. Nirma Chemicals Works (P) Ltd. 2009 TaxPub(DT) 0308 (Guj-HC) Relied Raymond Woollen Mills Ltd. v. Income Tax Officer & Ors. 1999 TaxPub(DT) 0348 (SC) Relied CIT v. Toshoku Ltd. 1980 TaxPub(DT) 1127 (SC) Followed Kalyanji Mavji & Co. v. CIT 1976 TaxPub(DT) 0609 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersWrit Petition No. 14421 of 2017 & W.M.P. No. 15631 of 20172017 TaxPub(DT) 5325 (Mad-HC) SUBSCRIBE FOR FULL CONTENT